Search - consideration
Results 22161 - 22170 of 29004 for consideration
Technical Interpretation - External
17 June 1997 External T.I. 9704815 F - POMPIER A TEMPS PARTIEL
Volunteer fire fighter: A person who voluntarily acts as a fire fighter for a nominal consideration or honorarium. ...
Technical Interpretation - Internal
11 September 1997 Internal T.I. 9722707 F - 125.4 POUR UN BIEN EN INVENTAIRE
Toutefois, d'autres critères doivent aussi être pris en considération pour établir si la production est un bien en immobilisation; notamment si la production apporte un avantage durable au contribuable. ...
Ruling
30 November 1996 Ruling 9711103 - UNFUNDED RETIREMENT PLAN
It is of particular note that no consideration is specifically being paid in respect of the Executive's acceptance of the covenant. ...
Technical Interpretation - External
25 September 1997 External T.I. 9708335 - INDIAN ACT EXEMPTION GUIDELINE 3
That is, for the purposes of the Guidelines that take into consideration the location where the duties of employment are performed, in our view, the most relevant locations are the locations at which the employee is required to perform the duties. ...
Ruling
30 November 1996 Ruling 9724053 - AMALGAMATION, DISSENT
The Amalco Common Shares will be the only consideration that Holdco will receive by reason of the Amalgamation. ...
Technical Interpretation - External
15 October 1997 External T.I. 9710725 F - "SOLDE DES GAINS EXONÉRÉS" - DISPOSITION A PERTE
Nous sommes d'accord avec vous que l'application de l'alinéa 53(1)r) de la Loi tel que proposé, dans la situation que vous nous présentez, semble donné un résultat inconvenant et nous avons soumis cette question au ministère des Finances pour leur considération. ...
Technical Interpretation - External
22 October 1997 External T.I. 9711685 F - PLAFOND ANNUEL DES GAINS - IMMOBILISATION ADMISSIBLE
Nous avons donc soumis la question au ministère des Finances pour leur considération. ...
Technical Interpretation - External
25 September 1997 External T.I. 9715905 - DIVIDEND IN KIND - U.K. DEMERGER
However, no other remission orders have been granted because the spin-offs under consideration were voluntary, as was the XXXXXXXXXX demerger described above. ...
Ruling
30 November 1996 Ruling 9720913 - CORPORATE GROUP LOSS UTIL. SCHEME
Subco acquired the shares of Lossco in XXXXXXXXXX in consideration for an asset transferred to Lossco from Subco. ...
Ruling
30 November 1996 Ruling 9723563 - CHANGE OF CONTROL - LISTED EVENT OF DEFAULT
A Change of Control, as defined in the Offering Circular, will occur if any one of the following events occurs: (i) any "person" (as such term is used in Sections 13(d) and 14(d) of the Exchange Act), other than one or more Permitted Holders, is or becomes the "beneficial owner" (as defined in Rules 13d-3 and 13d-5 under the Exchange Act, except that for purposes of this clause (i) such person shall be deemed to have "beneficial ownership" of all shares that any such person has the right to acquire, whether such right is exercisable immediately or only after the passage of time), directly or indirectly, of more than XXXXXXXXXX% of the total voting power of the Voting Stock of the Issuer and the Permitted Holders "beneficially own" (as defined in Rules 13d-3 and 13d-5 under the Exchange Act), directly or indirectly, in the aggregate a lesser percentage of the total voting power of the Voting Stock of the Issuer than such other person and do not have the right or ability by voting power, contract or otherwise to elect or designate for election a majority of the Board of Directors (for the purposes of this clause (i), such other person shall be deemed to beneficially own any Voting Stock of a specified person held by another person (a "parent entity"), if such other person is the beneficial owner (as defined in this clause (i)), directly or indirectly, of more than XXXXXXXXXX% of the voting power of the Voting Stock of such parent entity and the Permitted Holders beneficially own (as defined in Rules 13d-3 and 13d-5 under the Exchange Act), directly or indirectly, in the aggregate a lesser percentage of the voting power of the Voting Stock of such parent entity and do not have the right or ability by voting power, contract or otherwise to elect or designate for election a majority of the board of directors of such parent entity); (ii) during any period of XXXXXXXXXX years, individuals who at the beginning of such period constituted the Board of Directors (together with any new directors whose election by such Board of Directors or whose nomination for election by the shareholders of the Issuer was approved by a vote of XXXXXXXXXX% of the directors of the Issuer then still in office who were either directors at the beginning of such period or whose election or nomination for election was previously so approved) cease for any reason to constitute a majority of the Board of Directors then in office; or (iii) the merger or consolidation of the Issuer with or into another Person or the merger of another Person with or into the Issuer, or the sale of all or substantially all the assets of the Issuer to another Person (other than a Person that is controlled by the Permitted Holders), and, in the case of any such merger or consolidation, either (x) immediately after such transaction any person (as defined in clause (i) above) other than a Permitted Holder shall have become the beneficial owner (as determined in accordance with clause (i) above) of securities of the surviving corporation of such merger or consolidation representing a majority of the combined voting power of the Voting Stock of the surviving corporation or (y) the securities of the Issuer that are outstanding immediately prior to such transaction and which represent XXXXXXXXXX% of the Voting Stock of the Issuer are changed into or exchanged for cash, securities or property, unless pursuant to such transaction such securities are changed into or exchanged for, in addition to any other consideration, securities of the surviving corporation that represent immediately after such transaction, at least a majority of the Voting Stock of the surviving corporation. ...